Where the person does not agree that their behaviour was careless because they consider they took reasonable care, you can still consider suspending the penalty if you believe that they will meet any suspension conditions that you set, see CH83158.

HMRC has decided that you will not suspend a penalty for a careless inaccuracy where you cannot set suspension conditions that would help the person to avoid a further penalty for a careless inaccuracy, see CH83143

It is unlikely to be appropriate to suspend a penalty where

the person becomes liable to that penalty during a suspension period for a previous penalty, see CH83145.

The compliance check identifies a deliberate inaccuracy as well as a careless inaccuracy, see CH83144.

Furthermore, if the penalty is for a careless inaccuracy for which you can set suspension conditions, you must still consider carefully whether past behaviour indicates that the person is unlikely to comply with any conditions you may set, see CH83146.